Wen Qi

Dec 3, 2024 | mdpi.com | Xingchen Li |Guochao Liu |Wen Qi |Yifan Wang

1. IntroductionThe tax burden has always been an inevitable issue in the business operation process, significantly influencing the sustainable development of enterprises. Reducing tax burdens can encourage corporate investment, promote industrial restructuring, enhance resilience and competitiveness, and ultimately increase corporate value []. This contributes to long-term development.